| 和谐税收征纳关系构建的思考 |
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| 引用本文： | 段丁强,董继华.和谐税收征纳关系构建的思考[J].湖北财经高等专科学校学报,2009,21(6):23-24. |
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| 作者姓名： | 段丁强 董继华 |
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| 作者单位： | 武汉科技学院财经学院,湖北武汉,430077 |
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| 基金项目： | 湖北省教育厅人文社会科学项目 |
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| 摘 要： | 实现税收征纳关系的和谐是要在承认两者利益不同的基础上，通过建立科学、规范的税收征管秩序，促进征纳双方的互信、互利；和谐税收征纳关系不是单纯依靠税收征管部门、通过优化纳税服、务就可实现的，而是要在树立税收法治理念的基础上，借助于税收立法、执法和司法过程的完善来实现。
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| 关 键 词： | 税收征纳关系 和谐 税收法治 |
On the Mistaken District of Building a Harmonious Relationship between Levy and Taxpayers |
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| DUAN Ding-qiang,DONG Ji-hua.On the Mistaken District of Building a Harmonious Relationship between Levy and Taxpayers[J].Journal of Hubei College of Finance and Economics,2009,21(6):23-24. |
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| Authors: | DUAN Ding-qiang DONG Ji-hua |
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| Institution: | DUAN Ding-qiang,DONG Ji-hua(Financial and Economic College,Wuhan University of Science and Engineering,Wuhan,Hubei 430077 China) |
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| Abstract: | The harmonious relationship between levy and taxpayer does not only depend on tax collection and management departments to achieve but also to be improved by means of tax legislation,law enforcement and the judicial process. |
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| Keywords: | relationship between levy and taxpayer harmony tax law |
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